2026.10.19-5
The terms every source and dataset is published under, read
New
- montaye now watches the law each levy it reads rests on, not only the agency booklet it reads it from: the California codes in the Legislature's weekly database (Revenue and Taxation Code §§ 17935, 17941, 17942, 17948, 23151 and 23153, Unemployment Insurance Code § 13020), the Delaware Code's chapters on the franchise tax and on the annual tax of limited partnerships and LLCs, and the United States Code's notice of the public law it is current through. /status lists them. An amendment such as SB 122 (a $400 first-year tax for California LLCs, LPs and LLPs from 2027) is seen the week it is codified, not the year a booklet prints it.
- Operators and agents can look up US statutes and regulations from the local checkout with pnpm law (search, resolve, read, changes), through Vaquill's corpus of federal and state law; each section names its official page. pnpm web:search --via monid runs the same Exa search on the Monid balance when the Exa account has none.
- Operators and agents can search the web from the local checkout with pnpm web:search: Exa returns source links and relevant excerpts as JSON. Results are candidates to investigate; they do not become accepted facts.
- On the web, a company formed in Japan or Korea can be added (株式会社, 合同会社, 주식회사, 유한회사, 유한책임회사, listed under its country, by their own names). Once its branch or office in the United States is recorded, its obligations page asks whether it keeps an office there and lists Form 1120-F, Form 5472 and California’s Form 100 with their dates; the reasoning says where it was formed and what the Instructions for Form 1120-F leave to a person. One with no presence in the United States is told why nothing falls on it yet.
- A corporation formed abroad with a branch, an office or a permanent establishment in the United States: the Instructions for Form 1120-F are read. Form 1120-F, and Form 5472 with it once it dealt with a related party, fall on it through that presence, due the 15th day of the 4th month after its tax year when it keeps an office or place of business in the United States (the 3rd for a year ending in June), the 6th when it does not. fact.read reads both (us.irs.form_1120f, us.irs.form_5472.foreign_corporation), and rule.evaluate judges us.foreign_corporation: taxed as a corporation and not organized in the United States, with what the instructions leave to a person.
- A foreign corporation’s estimated tax: when it expects its total tax for the year (less credits) to be $500 or more, the line the Instructions for Form 1120 publish (us.irs.estimated_tax.threshold), four installments fall on it through its presence in the United States, due the 15th day of the 4th, 6th, 9th and 12th months of its tax year, the next business day when that one is closed. fact.read reads them (us.irs.form_1120f.estimated_tax_1 to _4, from the Instructions for Form 1120-F). Until now none fell on it: a domestic corporation’s installments go by where it was formed.
- The source watch reads official APIs: the Federal Register’s searches and the eCFR’s version lists for the regulations montaye’s US obligations rest on (withholding in 26 CFR part 31, Form 5472, beneficial ownership reporting, the DMCA designated agent, the yearly Social Security wage base notice), e-Gov’s law API for fourteen Japanese laws (the version in force and each amendment not yet in force, with the day it takes effect), and the notices of Korea’s labour and health ministries. status.read lists each. An API that asks for a key gets montaye’s in the request, and no capture, header, status or mail shows it; an answer that writes the key back is not kept.
- A company can be recorded as a shareholder: on a company’s overview, “Add a shareholder” asks whether a person or a company holds the shares, and of a company only its legal name, the country it was formed in, its share and the day it began to hold it (POST /v1/business/shareholder takes kind: "organisation"). A company formed outside the United States is a foreign person: a single-member LLC a foreign company owns, or a C corporation one holds 25% or more of, sees Form 5472 fall on it once it dealt with that company, where whether it applied was never decided. Who owns a company formed in the United States is still left to a person.
- An S corporation’s estimated tax: the Instructions for Form 1120-S are read. When the built-in gains tax, the excess net passive income tax and the investment credit recapture tax it expects for the year come to $500 or more (the line the Instructions for Form 1120 publish, us.irs.estimated_tax.threshold), four installments fall on it, due the 15th day of the 4th, 6th, 9th and 12th months of its tax year (April 15, June 15, September 15 and December 15, 2026 for a calendar year), the next business day when that one is closed. Its obligations page asks for that total; fact.read reads them (us.irs.form_1120s.estimated_tax_1 to _4). Until now none fell on any S corporation.
- A business’s obligations page shows what the law leaves to a person to judge, where it can change a conclusion: Publication 519’s closer connection exception, for each shareholder who is no US citizen and holds no green card and whom the substantial presence test makes a resident, unless the law settles it already (183 days or more this year). Someone present 42 days a year is not asked. Under “This one needs your judgment” it says what the exception comes to for them now and how (a judgment recorded settles it, or nobody has, and then, as Publication 519 says, unclaimed on Form 8840 it does not hold), then each of its parts at a glance: whether it holds or is still to be judged, the 183-day line with the days it read (“150 < 183”), and what a part takes (“any one of 2: weigh 10 facts and circumstances or all 5 must hold”). “The law, part by part” opens the parts as a tree in the document’s own words: what kind of part each is, who decides it and the burden of proof where the text says; each fact and circumstance to weigh opens to its own words, and a word the PDF broke at the end of a line reads whole (“considered”). The business can record its judgment for each shareholder (whether it holds, decided by the business itself, the tax authority or a court, on what day, part by part with a note) and take it back; a judgment recorded stays in sight, so it can be taken back, even where it changes nothing. Form 5472 follows it: a shareholder present 150 days a year whose exception holds is a foreign person, and Form 5472 falls on the business with each Form 1120.
Improved
- A new page, How it works (/how, in the header and footer), draws montaye from the official document to what a business must do, with today's numbers: the addresses watched, the documents read into facts, the facts in force; how a due date is counted; what montaye covers place by place (due dates, amounts and tables, tests the law sets, one paycheck's withholding), counted from the facts in force; and what it does not tell yet: payroll tax deposits (Form 941), California payroll returns (DE 9), sales tax, other places. status.read gives each fact its shape (requirement, amount, bracket, grid, standard, …). The home page says what montaye does today and links to it.
- A business's overview opens with what montaye knows of it: its legal form and home, its fiscal year, how the IRS taxes it, where it does business, who holds its shares, each recorded or not, with what it decides (the periods its returns are for, which federal return it files, which states' requirements fall on it, whether it is 25% foreign owned) and a link to where it is recorded; a bar counts what is recorded. Who works for it shows there for a business in California, never counted. The longer words of each card open under “More”.
- A business's obligations page now opens with what matters at a glance: how many are overdue, the next one due and in how many days, how many things wait on the business to say, how many are done. To do follows, year by year, each date with its day of the week; “How this date was counted” draws it: the day it is counted from, the months and the day of the month the document names, a weekend or holiday stepped over to the next open day, and the document's own sentences with a link to it (the obligations list gives each item's due_rule). What the business is asked comes after, each answer with the items it decides; a requirement's legal form is told by its name, not its code.
- On a California business's overview, “Who works for it” records a person who works for it for pay: where they live, from when, and the California licence the work is done under. Its obligations page then tells, person by person, whether each is its employee under California law today (as Labor Code § 2775 presumes, the ABC test or an exemption demonstrated, or what a court found under Borello), each step with who decided it, and asks what the business must demonstrate under “This one needs your judgment”.
- business.save_worker (POST /v1/business/worker) records a person who works for the business for pay, where they live, from a day on, and the California licence the work is done under (esthetician, electrologist, manicurist, barber, cosmetologist, or none). The obligations list then tells what each worker is today (workers[].terms: us.ca.lab.employee, an employee unless the business demonstrates the ABC test, or as Borello decides where it demonstrates an exemption), with its reasoning, and asks of each worker the standards that would change that answer (the ABC test and the exemption; Borello once an exemption holds), recorded with business.save_determination as for a shareholder. A standard that judges a person's work is determined only of a person whose work is recorded.
- California's Labor Code is read (§§ 2775, 2778 and 2785, from the Legislature's session file): whether a person who works for a business is its employee is a term of that work (us.ca.lab.employee, a field of a new subject, relation), worked out by a rule montaye reads from §§ 2775(b)(1) and 2785(d): an employee unless the business demonstrates the ABC test (us.ca.lab.abc_test), or, where it demonstrates an exemption that sends it to Borello (us.ca.lab.exemption: § 2778's professional services, a licensed cosmetologist's, barber's, esthetician's, electrologist's or manicurist's among them, on five conditions), as Borello decides (us.ca.lab.borello). Each standard has its page; rule.evaluate judges the rule for a record. Recording a worker comes next.
- Where a shareholder's permanent home is, is a term of its own too (us.permanent_home_country), by Publication 519's words (us.irs.p519.permanent_home): a home of any kind, rented or owned, available at all times, continuously, and not solely for short stays, as the tax authority finds it. The closer connection exception weighs where it is; its page lists the parts.
- business.save_ruling (POST /v1/business/ruling) records what an authority or a court ruled a term montaye works out is, for a year or a stretch: whether a shareholder is a resident alien, say, as the competent authorities decide under a tax treaty's tie-breaker. It is what the term is then, whatever its rule would work out, and the obligations page says on that step who decided it, when and why. A recorded term is recorded instead (term_not_ruled), and one a standard settles is determined (business.save_determination).
- Where a shareholder's tax home is, is a term of its own (us.tax_home_country), settled by Publication 519's definition (us.irs.p519.tax_home): the general area of the main place of business, employment, or post of duty; else, with none because of the nature of the work, where one regularly lives; else wherever one works, the first that fits, as the tax authority finds it. The closer connection exception reads it: a tax home in a foreign country is now the law's line on the tax home found, any country but the United States (its territories count as foreign countries for the exception). On the obligations page the tax home is asked beside the exception, with the country found, when the exception matters.
- A standard of the law has a page of its own values (/facts/us.irs.p519.closer_connection): what it settles and of whom, what it is while nobody has judged it, with the sentence that says so, and its parts as a tree, each with who decides it. A standard's parts can now be tried in order, the first that applies deciding (structure cascade), and a standard can give a value rather than a yes or no: a determination of one carries it (business.save_determination's value), and the snapshot declares each field's value type (fields[].value_type).
- On a company's overview, “Add a shareholder” records who holds the companies among its shareholders (“Whose shares”), how the IRS taxes a company, and a person's spouse and the people they are a parent of among them; the list shows each company's shareholders under it. On the obligations page, a shareholder who owns through others says through whom: “100% of Harbor Holdings, Inc.'s shares, by section 318(a)(2)(C)”; a company montaye cannot look through says why.
- Whether a corporation is 25% foreign owned reads who owns through whom: section 318 (us.irc.318) as the Instructions for Form 5472 modify it, the 10% they put in place of (a)(2)(C)'s 50% (us.irs.form_5472.attribution_line) and no (a)(3) step that makes a US person own a foreign person's stock. A company among the shareholders whose own shareholders are all recorded (business.save_shareholder's of) is looked through: a foreign person holding 30% of a US holding company that holds all of the business is a 25% foreign shareholder, and Form 5472 applies; a holding company held all by a US citizen makes it not apply. A company whose shareholders are not all recorded leaves it as may apply. Each holding read so carries through: whose shares, how much of them and by which paragraphs.
- fact.read us.irc.318 reads 26 U.S.C. § 318 (the United States Code, 2024 Edition, from govinfo.gov) as data, in a new fact shape, attribution: a row for each paragraph montaye reads (an individual's family; a partnership's and an S corporation's stock owned by its partners in proportion; a corporation's by an owner of 50% or more in value, the line us.irc.318.corporation_line; and the other way, to the entity) and the operating rules that keep stock from being attributed twice. Its answers are its sentences applied to a record, and the examples 26 CFR 1.318-2 prints; status.read watches both. Its page, /facts/us.irc.318, lists the rows and the operating rules. No conclusion reads it yet: the 25% foreign ownership test reads it next.
- business.save_shareholder (POST /v1/business/shareholder) records what section 318 reads of who owns through whom: of, a company among the business's shareholders whose shares this one holds (its own shareholders); a company's classification (how the IRS taxes it); a person's relations, spouse_of and parent_of, to other persons of the business (given, they are theirs from that day on). business.read lists the business's direct shareholders first (of null), then those of the companies among them, with each company's classification and each person's relations. Nothing is judged from them yet: the next step reads them through section 318.
- Whether a corporation is 25% foreign owned is worked out by a rule montaye now reads from the Instructions for Form 5472 (us.foreign_owned_25): at least one direct or indirect 25% foreign shareholder at any time during the tax year, the 25% foreign shareholder read across its holdings over the year; a company among the holders whose own owners are not recorded still leaves it unknown unless one holder is one. A judgment's reasoning shows that rule, and under it the step that reads the holdings, each shareholder as before; what the instructions leave to a person is said once, at the top. rule.evaluate us.foreign_owned_25 judges one record (us.foreign_shareholder_25 given). us.shareholding is gone from the snapshot's fields.
- Whether a holder is a 25% foreign shareholder is now a field of the holding, us.foreign_shareholder_25, worked out by the rule as the Instructions for Form 5472 print it: its owner a foreign person, read of the owner, and at least 25% of either the voting power or the value; montaye no longer takes the larger of the two as a share of its own (us.shareholding, no longer read). rule.evaluate us.foreign_shareholder_25 takes voting_ratio and value_ratio where it took us.shareholding, and us.foreign_person in the same record. The obligations page tells a shareholder's two shares against the line, and whether they are a foreign person on the step that reads it.
- Whether a shareholder is a foreign person is worked out by a rule montaye now reads from the Instructions for Form 5472's definition (us.foreign_person): an individual who is neither a US citizen nor a resident alien, or an organisation not created or organized in the United States; what else the definition lists (citizens of a U.S. possession, foreign estates and trusts, foreign governments, and the individual a joint return election takes out) is named as left to a person. Whether a person is a resident alien is a field of its own, us.resident_alien, worked out by Publication 519's rule. rule.evaluate judges us.foreign_person from the fields given: give us.resident_alien, or it is among unknown_fields. The obligations page shows each shareholder's reasoning by that rule, their residence on the step that reads it.
- Whether a business is a foreign corporation is worked out by the rule montaye reads from the Instructions for Form 1120-F, as the snapshot now declares for each field what works it out (fields[].producer: code, a rule, or a standard). In a judgment's reasoning, where the business was formed (formed_in) is now on the step that reads whether it was organized in the United States, under the foreign corporation's reasoning, where it was on that reasoning itself; the obligations page shows it there.
- montaye's own rules (whether a person is a US resident, a foreign corporation, a 25% foreign shareholder) are published edition by edition, each for the days its document holds: next year's Publication 519 will not judge this year. rule.evaluate on a day no edition holds is refused as rule_not_in_force (a new code), where it judged by the edition it had.
- Whether a person is a US resident (Publication 519) reads their days in the United States as one record, year by year, for the year judged and the two before, and the green card test at any time during the year: a green card given up in June still makes the person a resident for that year. The reasoning says which year each step read (“Days in the US in the year, the year before ÷ 3”). rule.evaluate takes the days as us.days_present_in_year, year by year ([{ from, until, value }]); the three fields it took them as before are still read, as those years (deprecated).
- status.read names the terms of California’s withholding schedules (EDD Method B) and of the EDD page that links each year’s: LicenseRef-ca-edd-conditions-of-use, EDD’s Conditions of Use, under which its information is public and may be shared or copied, where it said LicenseRef-unread.
- status.read names the terms every other watched source and dataset is published under, each read from its publisher’s own page where it said LicenseRef-unread or only assumed one: the Franchise Tax Board’s forms and the California Privacy Protection Agency’s page are LicenseRef-ca-gov-conditions-of-use (the State of California’s Conditions of Use: public domain, may be distributed or copied); the California Codes are LicenseRef-public-domain; GLEIF’s legal forms code list is CC0-1.0; ISO 4217’s currency codes are LicenseRef-iso-4217-codes (ISO allows their free use); Delaware’s franchise tax pages, the California Secretary of State’s letter, the San Francisco Treasurer’s pages and three Korean agencies’ pages are LicenseRef-all-rights-reserved, as they grant nothing (the Korean ones were KOGL Type 1, assumed).
- status.read names the licence each reference dataset’s version is under now, the terms read for it after it was filed: ISO 20275’s Entity Legal Forms code list 1.6 is CC0-1.0 and ISO 4217 List One 2026-09-17 is LicenseRef-iso-4217-codes, where /status and datasets[].licence still said LicenseRef-unread, the licence they were filed under before their terms were read.
- Pages behind a sign-in (the account, its usage, keys and businesses, a business’s documents and obligations) send what they read to the database at once: two round trips a page, one to know who is asking and one for the page, where there were ten to twelve. Far from the database (in Europe, say) they open seconds sooner; GET /v1/usage with a key too.
- A page behind a sign-in opened more than a minute after the last one, when the signed cookie that remembers the session has lapsed, asks the database who is signed in in one round trip, where it took three: the session comes with its person in one read, and the database role goes in the same message. From Paris it opens about 0.4 s sooner.
- status.read gives each watched source the catalog’s title (title; null for an address watched for a next edition, or a dataset’s), and /status names each by it: six of the Federal Register’s searches all ended in documents.json. Every kind of source has a word in the Kind column, where gazette, law or filing_spec showed as codes.
- GET /v1/status and every calculation read the facts’ snapshot from KV, which the nearest Cloudflare location keeps, where each newly started Worker read it from R2: far from the United States (in Paris, say) /v1/status took 0.7–1.8 s with nothing to read from the database. Every answer carries a Server-Timing header naming what it waited on (api, web, snapshot, platform, db) and whether its Worker had just started.
- GET /v1/status and the Status page stay quick when visits come minutes apart: the nearest Cloudflare location keeps what montaye watches and how its jobs ran for five minutes, where it asked KV again after one (from far from the United States, in Paris say, up to 0.3 s), and no visit waits on the database when what was kept grows old: one read more than ten minutes ago is answered, and read again behind the answer. A job’s run shows within five minutes of its start or end, where it showed at once.
- fact.read names what is owed when a requirement is not done in time (penalty: the code of an amount fact, or null when its document prints none or it is not read yet): Delaware’s Annual Report, $200 when it is not filed by March 1 (us.de.annual_report.penalty), and the annual tax of its LLCs, LPs and GPs, $200 when it is paid late (us.de.annual_tax.penalty).
- rule.evaluate settles us.resident_alien’s closer connection exception when the caller does not give us.closer_connection_exception: present 183 days or more this year, the law says it does not hold; otherwise, until someone has judged it, it does not hold, unclaimed on Form 8840 (Publication 519), its reasoning on the step that reads it, with matters: whether the rule comes out two ways as the exception holds or not, all else as given (present 42 days a year, it does not). business.save_determination (POST /v1/business/determination) records a business’s judgment of a standard of the law, for itself or for a shareholder (holds; decided_by business, authority or court; decided_on; parts, each with holds and a note; a note; retract takes it back), and business.obligation_list gives standards: each standard its judgments settled that a person is asked to judge, as published (its parts, who decides each, the burden of proof, what it is while nobody has judged it and the sentence that says so), and how it came out for each shareholder it is asked of: one for whom it matters and the law has not settled it, or one a judgment is recorded of.
- GET /v1/status, and the Status page that reads it, answer from Cloudflare’s edge when they can: asked with no key, the answer is kept where it was asked, fresh for a minute, then still given at once for up to an hour while it is read again behind it, so such a visit no longer waits for montaye’s api Worker to start and read. When new facts are published, or a background job starts or ends, the edge forgets it. Asked with a key, nothing changes. A new Server-Timing entry, edge, says whether the edge had the answer (HIT); when it did, the entries after api are those of the answer it kept.
Fixed
- A standard's page quotes what it is while nobody has judged it for a law read as text with no pages too (California's Labor Code: “If a hiring entity can demonstrate compliance …”), which it left blank; and who decides a part is named “the agency”, not “the tax authority”, which only Publication 519's IRS was.
- A corporation is 25% foreign owned for a tax year when it was so at any time during it, as the Instructions for Form 5472 say: a 30% foreign shareholder who sold in June still brings Form 5472 for that year, where only the year’s last day was read; and a year from July to June reads a shareholder’s residence for each calendar year it spans. The reasoning names the day it was so.
- A period is judged by what the business’s record says on the period’s last day: a corporation that elects to be an S corporation from January 1, 2026 files Form 1120 for 2025 and Form 1120-S for 2026, where every year was judged by the classification as it is today; who holds the shares, and whether a shareholder is a US citizen or holds a green card, likewise. On the obligations page, answering a question about how the business is (an office in the United States, say) asks since when: the day it was formed, unless you give another.
- A judgment recorded of what the law leaves to a person speaks of one year: a closer connection claimed for 2025 (on the Form 8840 filed with the 2025 return) settles 2025 and says nothing of 2024 or 2026, where it counted for every year from the day it was recorded. The obligations page asks it of each shareholder year by year, from 2025, each year a row of its own to record or take back; business.save_determination takes the period it is about (a calendar year) in place of valid_from.
- The IRS’s letter assigning an EIN (CP 575) tells the fiscal year from Form 1120-S’s and Form 1065’s date too, counted back three months as Publication 509 dates them, where only Form 1120’s told it. A Form 1120 due September 15 no longer says the year ends in May while it could be a June year that began before 2026, due a month earlier: no year is offered, and it is set by hand. A partnership’s letter that says “the following form(s) by the date(s) shown” is read as well, where it said nothing.
- The names of countries and their subdivisions montaye gives in its answers come from Unicode CLDR, whose licence asks that its copyright and permission notice go with them, and none did. A new page, Licences and notices (linked from every page’s footer, /legal and /status), lists each dataset montaye’s reference data comes from with its licence and that notice word for word, and status.read gives each dataset its licence’s title and address (licence_title, licence_url) and the notice (notice; null when its licence asks for none).
- fact.read, rule.evaluate and the payroll calculation no longer pass on the words of a document whose publisher grants no licence to pass them on (licence internal_only, such as Delaware’s franchise tax pages): its facts come with their values and the document’s title and address, and their locators give its page alone, or nothing on a page without pages. A fact’s page on the web says why it quotes none of it.
- A California S corporation is told of its own return: the FTB’s Form 3539 prints when an S corporation filing Form 100S pays its tax (the 15th day of the 3rd month after its taxable year: March 16, 2026 for 2025) and, under the automatic extension, files (the 15th day of the 9th month: September 15, 2026), and both are now read beside Form 100’s. Recorded as an S corporation doing business in California, a company’s obligations page lists them, where it said nothing of California; fact.read reads them (us.ca.ftb.form_100s.payment, us.ca.ftb.form_100s).
- A C corporation whose tax year ends June 30 is told Form 1120, and Form 5472 with it, is due the 15th day of the 3rd month after its year (September 15), not the 4th, while that year began before January 1, 2026, as Publication 509 and the Instructions for Form 1120 print. A June year that begins later is due in the 4th month again (October 15), and so is a foreign corporation’s Form 1120-F, whose June rule ends with the same years. fact.read shows both terms of us.irs.form_1120 and us.irs.form_5472, each with its condition.
- A Delaware limited liability company, limited partnership or general partnership is told of Delaware’s annual tax: the Division of Corporations’ report page says they file no annual report but pay an annual tax, due on or before June 1st of each year, and it is now read beside a corporation’s report. A company recorded with one of these forms (a limited liability limited partnership too) sees each calendar year’s tax on its obligations page, due the June 1st after it (June 1, 2027 for 2026), where it said nothing of Delaware; fact.read reads the rule (us.de.annual_tax) and its $400 (us.de.annual_tax.amount), in force from tax year 2026, when Delaware raised it from $300.
- POST /v1/business/shareholder refuses an id that names no shareholder of that business, or a person’s given as a company’s, with party_unknown (404), where it failed with a server error.
- The source watch reads California’s automatic renewal law (Business and Professions Code §§ 17600–17606) from the Legislature’s downloadable database, where leginfo refused it every day: leginfo’s robots.txt asks every crawler to stay away. Of the 2025–26 session file (1.3 GB) it reads only the table of the codes’ sections, by ranges, and compares that article’s rows, so a rebuild that leaves the law as it was is no news and an amended section is. status.read lists it at downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip, and the host’s list of files, where the next session’s file will appear. CLDR’s new releases are watched on Unicode’s downloads page, where GitHub’s release feed was disallowed by github.com’s robots.txt.
- A corporation formed outside Delaware that is registered there (a foreign qualification, or any presence it records in Delaware) is told of Delaware’s Annual Report of a foreign corporation, which the Division of Corporations’ page prints: due on or before June 30 each year, for a $250 fee (from August 1, 2026; it was $125). Its obligations page lists it, where it said nothing of Delaware; fact.read reads it (us.de.foreign_corporation.annual_report, us.de.foreign_corporation.annual_report.fee). Counted as foreign corporations for now: California’s for-profit corporations, Japan’s 株式会社 and Korea’s 주식회사; a nonprofit, a bank and a company of members’ limited liability are not judged yet.
- A business’s obligations page no longer tells it how another kind of business’s requirement was judged: an S corporation read that a C corporation’s four estimated tax installments do not fall on it, decided by its classification while the number they compare was never asked of it. It is told the requirements a number it gave decided, or that wait on one.
- A partnership is told of its federal return: Publication 509 prints that Form 1065 is due the 15th day of the 3rd month after the partnership’s tax year (March 16, 2026 for 2025), and it is now read beside Form 1120 and 1120-S. Recorded as a partnership, a company’s obligations page lists Form 1065 with its dates, where it listed no federal return at all; the choice reads “Partnership (Form 1065)”. fact.read reads it (us.irs.form_1065).
- fact.read and a fact’s page name each fact’s own tax or fee, though one document prints several: Delaware’s annual tax of LLCs, LPs and GPs (us.de.annual_tax, us.de.annual_tax.amount) is us.de.alternative_entity_tax, and a foreign corporation’s Annual Report and its $250 fee are us.de.foreign_corporation_report_fee, a fee, where both said us.de.franchise_tax, the tax of Delaware’s corporations. Form 1065 (us.irs.form_1065) names none, as a partnership pays no income tax of its own, where it said us.cit. A fact’s page calls that line “Tax or fee”.
- The source watch compares the Social Security wage base page (ssa.gov/oact/COLA/cbb.html) by its main region, the element whose id is content, where it looked for an element of class content the page does not have: status.read showed it broken every day since 2026-10-18, with no good check, though Browser Run brought the page. From the first run after the deploy it is compared as any other page.
- status.read and the Status page tell robots.txt not answering from robots.txt disallowing: a watched source whose site’s robots.txt did not answer, or answered 5xx, is still not fetched that day (RFC 9309), but the Status page says “robots.txt did not answer”, with its HTTP status, where it said “not allowed by robots.txt”, as if the agency had shut the watch out (Shanghai’s housing fund page, 2026-10-20). Each watched source gives last_refusal: which refusal a challenged or disallowed check was (robots.disallow, robots.unreachable, robots.server_error, or the anti-bot service whose page came back, such as cloudflare or akamai).
- A requirement that costs something says how much where it is listed: a Delaware limited liability company, limited partnership or general partnership sees its annual tax’s $400 on each year’s row from tax year 2026 (2025’s $300 is not read, and the row says so), a Delaware corporation its report’s $50 filing fee, and a foreign corporation registered in Delaware its report’s $250 (from 2026’s report, filed by June 30, 2027). Each amount links to its own fact, and a requirement’s fact page shows it too. fact.read gives a requirement with what it costs on the day read (fee: the amount fact’s code, the day, the revision in force that day and its amounts in dollars by name, empty when none is in force; null when it costs nothing).
- A Delaware corporation is told of Delaware’s estimated franchise tax: the Division of Corporations’ report page and its calculator page both say a corporation owing $5,000 or more pays it in quarterly installments, 40% by June 1, 20% by September 1, 20% by December 1 and the remainder by March 1, and both are now read. Its obligations page asks the franchise tax it expects for the year; at $5,000 or more the four installments are listed with their dates, and the reasoning shows the number against Delaware’s line. An installment due before the corporation was formed is not listed. fact.read reads them (us.de.franchise_tax.estimated_tax_1 to _4) and the line (us.de.franchise_tax.estimated_tax.threshold); rule.evaluate judges them from us.de.expected_franchise_tax.
- A Delaware limited liability partnership is told of its annual report: the Delaware Code prints that it files one by June 1 of each year after the calendar year its statement of qualification took effect, for $300 for each partner and at most $180,000 a year (from August 1, 2026; it was $200 and $120,000), and both are now read from the Code itself (6 Del. C. §§ 15-1003, 15-1207). A company recorded as one (a limited liability limited partnership too, beside its annual tax) sees each calendar year’s report on its obligations page, due the June 1st after it (June 1, 2027 for 2026), where it said nothing of Delaware; fact.read reads the rule (us.de.llp.annual_report) and its fee (us.de.llp.annual_report.fee: per_partner and cap).
- A requirement that costs more when it is late says so beside its cost: a Delaware limited liability company, limited partnership or general partnership sees “Late payment penalty $200.00” on each year’s annual tax (2025’s too, whose $300 is not read), and a Delaware corporation “Late filing penalty $200.00” beside its report’s $50 filing fee, each linked to its own fact; a requirement’s fact page shows it too. Delaware’s estimated franchise tax installments, whose page prints no penalty, show none. fact.read gives a requirement with what is owed when it is late on the day read (penalty, beside fee: the amount fact’s code, the day, the revision in force that day and its amounts in dollars by name; null when its document prints none).
- A California limited liability company, limited partnership or general partnership is told what the Franchise Tax Board asks of it, where it was told nothing of California unless it was taxed as a corporation: the FTB’s Form 568 booklet and FTB 3538 are read. An LLC taxed as a partnership or disregarded files Form 568 by October 15 after its year (the automatic extension), pays the $800 annual LLC tax by April 15 of the year and, once it says it expects $250,000 or more of total California income, the estimated LLC fee by June 15; a partnership files Form 565 by October 15 after its year, and a limited partnership or limited liability partnership pays its $800 annual tax by March 15 after it (March 16, 2026 for 2025). The obligations page asks an LLC for the income it expects; fact.read reads each (us.ca.ftb.form_568, us.ca.ftb.form_568.annual_tax, us.ca.ftb.form_568.estimated_fee, us.ca.ftb.form_565, us.ca.ftb.form_565.annual_tax).
- A foreign corporation registered in Delaware is told what its Annual Report owes when it is not filed by June 30: $200 from August 1, 2026, as the Delaware Code says (8 Del. C. § 391(a)(8)), now read from the Code itself. The Division of Corporations’ page prints $250, which is not the law, so none was told before. Its obligations row and the report’s page say it beside the $250 fee; 2025’s report owed $125, which no page montaye reads prints, and says so. fact.read reads it (us.de.foreign_corporation.annual_report.penalty).
- A requirement that bears interest while it is late says so beside its penalty: Delaware’s report page prints 1.5% a month on a tax left unpaid, and it is now read. A Delaware corporation sees “Interest on what is unpaid 1.5% a month” on its Annual Report and on each installment of its estimated franchise tax, and a Delaware limited liability company, limited partnership or general partnership on each year’s annual tax, each linked to its own fact (us.de.franchise_tax.interest, us.de.annual_tax.interest); it runs on the tax and the $200 penalty, which Delaware’s law adds to the tax. fact.read gives a requirement with its interest (interest: the fact’s code, the day, the revision in force that day, rate as a fraction and per, the period it runs by, such as {"unit": "month", "every": 1}; null when its document prints none), and an amount fact that runs by a period says so (per). A fact’s page shows a ratio as a percent: 1.5% a month, and Form 5472’s 25% foreign shareholder line 25%, where it showed 0.015 and 0.25.
- A Delaware bank, savings bank or trust company is told of Delaware’s bank franchise tax, where it was told nothing of Delaware: the Delaware Code’s Title 5, Chapter 11 is read. The tax on its taxable income is due March 1 after the year (2026’s by March 1, 2027). Its obligations page asks the bank franchise tax it expects for the year; over $10,000, the tentative return due March 1 of the year and the three installments (40% by June 1, 20% by September 1, 20% by December 1) are listed with their dates, and the balance is the tax due the next March 1. The rates are not read: montaye computes no bank’s taxable income. fact.read reads them (us.de.bank_franchise_tax, .tentative_return, .estimated_tax_1 to _3, and the line us.de.bank_franchise_tax.estimated_tax.threshold); rule.evaluate judges them from us.de.expected_bank_franchise_tax.
- A business’s obligations page lists as watched only the documents of what it is told: a Delaware bank was listed Delaware’s franchise tax calculator page, whose line only a corporation’s estimated tax is judged by, and a Delaware corporation would have been listed the bank franchise tax’s chapter of the Code.
- A California LLC is told how much its LLC fee is, where it was told only that the estimate falls on it: the Form 568 booklet’s chart is read ($900 from $250,000 of total California income, $2,500 from $500,000, $6,000 from $1,000,000, $11,790 from $5,000,000). Given the income it expects, its estimated fee row says “Fee for the year $2,500.00 by Expected total California income for the year: $600,000.00”, and a new row asks for what the estimate leaves, by the return’s original due date: the 15th day of the 3rd month after the year for an LLC taxed as a partnership (the whole fee there in a year that ends before its 6th month). A disregarded LLC is asked whether a pass-through entity owns it: the 3rd month when one does, the 4th when not. fact.read gives such a fee with its table (table: the field it is read by, the number given or null, and its steps); the requirement’s page reads “$900.00 to $11,790.00 by Expected total California income for the year”.
- A California LLC is told the tax it pays for a nonresident member who has not signed its consent, where it was told nothing of it: its obligations page asks whether a nonresident member has not signed form FTB 3832 (a single member LLC: whether its nonresident owner has not signed the consent on Form 568 Side 3), and answered yes, it gets a row each year, “Pay the tax of nonconsenting nonresident members (Form 568 Schedule T)”, due by the return’s original due date: the 15th day of the 3rd month after the year for an LLC taxed as a partnership, the 3rd or 4th for a disregarded one as a pass-through entity owns it or not. The row names no amount: the tax is a rate of each such member’s distributive share, which montaye does not record. fact.read gives the rates as us.ca.ftb.form_568.nonconsenting_member_tax.rate (8.84% a C corporation; 12.3% an individual, partnership, LLC, estate or trust; 1.5% an S corporation), and the source watch now reads the section of law it rests on, R&TC § 18633.5.
- A bank formed outside Delaware with a branch there is told of Delaware’s bank franchise tax, where it was told nothing: the Delaware Code taxes an out-of-state bank on its branch offices in Delaware (5 Del. C. § 1101(a), its “resulting branch”). A California commercial bank, savings bank or industrial bank that records a branch in Delaware is told the tax due March 1 after each year and, over $10,000 expected, the tentative return and the three installments, by the same days as a Delaware bank. A savings and loan association, a non-deposit trust company and a credit union are not taxed so, nor is a bank whose only presence in Delaware is its employees, a registration or doing business there: no branch office. fact.read reads them (us.de.bank_franchise_tax.branch, .branch.tentative_return, .branch.estimated_tax_1 to _3); rule.evaluate judges them from legal_form, presence_kind (the kind of presence it falls through: branch) and us.de.expected_bank_franchise_tax.
- A California LLC, LP or LLP whose first taxable year begins in 2027, 2028 or 2029 is told it pays $400 of annual tax for that year, not $800: montaye now reads the Revenue and Taxation Code itself (§§ 17941(g)(2), 17935(f)(2) and 17948(e)(2), in the Legislature’s downloadable database), which the Franchise Tax Board’s 2025 booklets could not print. That year’s row reads “Pay the annual limited liability company tax for its first taxable year (FTB 3522)” with $400.00, due the 15th day of the 4th month of the year (an LP’s and an LLP’s with the return, the 15th day of the 3rd month after the year); every later year, and a first year begun before 2027 or from 2030, keeps the $800 row. A business’s first taxable year is the one that begins the day it was formed. fact.read reads each (us.ca.llc.first_year_annual_tax, us.ca.lp.first_year_annual_tax, us.ca.llp.first_year_annual_tax), and a requirement’s satisfies names the one it stands in for.
- A business added before the day it is formed (a company being set up, such as an LLC to be organized on March 10, 2027) opens and is listed among Businesses: its record is read as it will be that day, and what it records from that day (its fiscal year, a number, how the IRS taxes it, who holds its shares) shows at once. Until that day its page opened to an error and it was missing from the list. Its obligations are worked out from the day it is formed until 18 months on: one formed more than 18 months from now is told its first year’s tax, where it was told nothing.
- A document montaye reads from a file a browser saves instead of showing now names the page a person reads it at, and every link to it goes there: a federal withholding fact’s “Where it was read” leads to irs.gov’s page of Publication 15-T, not its XML zip; a California LLC’s first-year tax to the Revenue and Taxation Code on leginfo, not the Legislature’s 1.3 GB session file. On /status the California codes, IANA’s time zones, SIX’s ISO 4217 list, Japan’s holidays and Korea’s withholding table lead to their publishers’ pages, and a dataset’s row is named by its dataset (IANA Time Zone Database, not tzdata-latest.tar.gz). fact.read, rule.evaluate and status.read give it as page_url beside url, which stays the address montaye fetched.
- On /status, the public laws of the 119th Congress lead to congress.gov’s page of them, not to Congress.gov’s API, which answers anyone without montaye’s key 403 API_KEY_MISSING. status.read gives that page as page_url; an address that asks for montaye’s key is never a link of its own.
- On the obligations page, a shareholder who is a resident alien read “A foreign person: No · neither a citizen nor a resident alien”; it now reads “a resident alien is not a foreign person”.